Pope Products, division of Purex v. United States

Opinion

Restani, Judge:

This action is before the court on a motion to dismiss. Plaintiff, Pope Products, Division of Purex (“Pope”), brings suit seeking to recover the money which Pope had tendered to the Customs Service (“Customs”). The funds were tendered in order to obtain administrative review of the determination that Pope owed the funds under the terms of the bond securing its obligations with regard to imported merchandise. Defendant maintains that in order for jurisdiction to lie, Pope was required to protest a first notice of the assessment of damages and demand for payment of the…